Form Wv/it-101a - West Virginia Employer'S Annual Return Of Income Tax Withheld (Page 2 of 2) in pdf

West Virginia Employer's Annual Return of

CREDITS AND/OR REFUNDS MAY BE CAPTURED AND

APPLIED TO OUTSTANDING TAX LIABILITIES.

Income Tax Withheld

Part 2: Tell us about your business. If not applicable to your

Effective January 1, 2009, the due dates for returns and

business, leave it blank.

payments were changed to closely follow the IRS Schedule.

For additonal information about these changes, see

If your business has stopped paying wages, check the box provided

Administrative Notice 2009-02 located at

and enter the date you last paid wages in the space provided.

Complete this section only if you have no employees and do not

Annual filers are employers who withhold less than $600

expect to have employees in the future. By completing this

annually or who employ certain domestic and/or household

section, you authorize the closing of your Withholding Tax

emloyees.

account.

Payment: Payments are submitted separately from returns.

Part 3: Sign your return.

Annual payments accompanied by Form WV/IT-101V are

due by the 15th of January following the close of the calendar

An unsigned return is not a valid return! Your return must be

year.

signed by a company representative, designated preparer, owner or

officer, partner or member. Please include a telephone number

Return: A separate Annual return is required for the calendar

should we need to contact you concerning your return.

year. The return, Form WV/IT-101A, is due the 31st day of

January following the close of the calendar year. The return

Underpayment: Enclose a payment for the Balance Due (Line 5)

must be completed and submitted to the West Virginia State

with this form. Payments received after January 15th are LATE.

Tax Department even if you had no employees and no tax has

Interest and penalty will be assessed.

been withheld.

Online: You may view your tax accounts, file tax returns, and

Changes: If it becomes necessary to change your filing

make payments online by registering for MyTaxes. Visit the

frequency during the year, please notify the Tax Account

website at

Administration Division. Your Withholding Tax account will

be adjusted accordingly and, if necessary, additional forms will

For additional information, please contact:

be issued.

Taxpayer Services Division

Amended: To correct a previously filed return, please check

(304) 558-3333

the box for AMENDED. Please be sure that the period ending

date is for the period that needs to be corrected.

Toll Free

1-800-WVA-TAXS

INSTRUCTIONS FOR COMPLETING FORM WV/IT-

(800) 982-8297

101A

For the hearing impaired

Part 1: Complete Lines 1-6

TDD 1-800-282-9833

Line 1 - Enter number of employees you had for the calendar

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year. If you had no employees during this period, enter zero.

Line 2 - Enter total amount of compensation paid to these

employees for the calendar year. If no compensation was paid

during this period, enter zero.

Line 3 - Enter total amount of West Virginia Income Tax

withheld for the calendar year. If no withholding during this

period, enter zero.

Line 4 - Enter the total payments submitted to the WV State

Tax Department for the calendar year. If no payments were

submitted, enter zero.

Line 5 - Compare line 4 to line 3, if line 3 is greater than line

4, enter the difference here and follow the Underpayment

instructions. If line 3 is less than line 4, go to Line 6. If line 3

equals line 4, go to Part 2.

Line 6 - Compare line 4 to line 3, if line 4 is greater than line

3, enter the difference here. The overpayment credit will be

applied to the next period. Or, to request a refund, please

check the box.

Form Wv/it-101a - West Virginia Employer'S Annual Return Of Income Tax Withheld Page 2

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